Publication 378: Fuel Tax Credits and Refunds; Export

Publication 378

2000 Tax Year

Export

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A credit or refund may be allowed for the excise tax on fuel that is exported.

Fuel is exported when it is shipped from the United States to a foreign country or possession of the United States with the intention that the fuel remain in the foreign country or possession of the United States.

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